会计集中核算是以核算中心为形式、统一核算为手段、集中资金为基础、加强财政资金收支管理为目标的一种新型财政管理模式,它的建立对提高财政理财能力和会计工作效率,规范会计行为,加强行政事业单位会计监督和廉政建设都有十分重要的意义。本文主要探讨了当前行政事业单位实行会计集中核算存在的问题及对策。 Accounting centralized accounting is a new type of financial management mode that takes accounting center as a form, unified accounting as a means and centralized fund as the basis to strengthen the revenue and expenditure management of fiscal funds, and its establishment is of great importance to improve the financial management ability and the efficiency of accounting work, Accounting behavior, strengthen the accounting supervision and administration of administrative units have a very important significance. This paper mainly discusses the current problems in the implementation of centralized accounting by administrative units and their countermeasures.